वित्त मंत्रालय ने 'सिन गुड्स' (sin goods) के लिए एक नई कर संरचना अधिसूचित की है, जिसमें तंबाकू उत्पादों पर अतिरिक्त उत्पाद शुल्क और पान मसाला पर स्वास्थ्य एवं राष्ट्रीय सुरक्षा उपकर शामिल है। यह नई कर संरचना किस तिथि से लागू हुई?

Consider the following statements regarding the Direct Tax / Income Tax Rules framework: Statement I: Income Tax Rules are revised periodically to enhance transparency, digitization, and standardization in direct taxation. Statement II: The threshold for Significant Economic Presence (SEP) in India is fixed at ₹10 crore transaction value or 10 lakh users. Statement III: Income tax and securities regulations allow stock exchanges to delete critical audit-trail transaction records after three years. Which one of the following is correct in respect of the above statements?

Under the Indian Income Tax framework, what specific statutory concept is used to describe assets such as cryptocurrencies, non-fungible tokens (NFTs), and tokenized digital assets for taxation purposes?